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1. Tax Payers and Tax Takers

   The traditional definition of tax progressivity is being rewritten and this change could have serious ramifications for democratic decision-making. Up to now, tax progressivity has meant that, as an individual or household earned more income, they not ...

2. Tax Efficiency: Not All Taxes Are Created Equal

   One reason that governments impose taxes is to finance the services that citizens demand. This study examines how governments can extract tax revenues in the least costly and economically damaging manner. There are, of course, other policy considerations ...